1) early error correction
前期差错更正
2) early errors
前期差错
1.
So in this paper , I want to told us, when enterprises found some important early errors and when the early errors correct related to the pre-tax accounting treatment, how to conducted the accounting treatment, how to analysis and explore.
就企业发现重要的前期差错时,对前期差错更正涉及到所得税时如何进行会计处理进行了探讨。
3) corrections of accounting errors
会计差错更正
1.
This article takes the corrections of accounting errors as one of the profit-manipulate.
从利润操纵存在的根源和客观条件入手，分析上市公司进行会计差错及其更正的原因和动机；然后，以有效市场假说的基本理论和资本资产定价模型为基础，对2001年沪市A股所有进行会计差错更正的上市公司进行会计差错的发生和更正的市场传导效应研究，通过检验发现，公司年度报告披露前后时窗内的股票交易量和股票价格并未存在显著差异。
4) Accounting Error Correction
会计差错更正
1.
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
5) correction of accounting error
会计差错更正
1.
The correction of accounting error is the after remedial measures for the problems in the early period accounting report, and is the representation of the function of correction system for accounting report.
会计差错更正是对前期财务报告存在问题的事后补救措施,是财务报告体系的纠错机制发挥作用的表现。
2.
This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
在对会计差错及其更正的概念和制度背景进行介绍后,从盈余管理的角度对会计差错的类型和动机进行了分析;然后,以1998-2003 年的年度财务报表中出现“会计差错更正”的A 股上市公司为样本进行实证研究,以期弄清高报盈余会计差错的发生动因。
6) adjustment voucher to effect correction of errors
差错更正凭单
补充资料：更正
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